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The paper provides a theoretical framework for interdisciplinary accounting scholars interested in performances of accountability in front of live audiences.

This is a processual case study of “Falkirk in crisis” that covers the period from September 2021 to September 2022. The focus of this paper is two-fan-Q&A sessions held in October 2021 and June 2022. Both are naturally occurring discussions between two groups such as are found in previous research on routine events and accountability. This is a theoretically consequential case study.

A key insight of the paper is to identify the practical and symbolic dimensions of accountability. The paper demonstrates the need to align these two dimensions when responding to questions: a practical question demands a practical answer and a symbolic question requires a symbolic answer. Second, the paper argues that most fields contain conflicting logics and highlights that a complete performance of accountability needs to cover the different conflicting logics within the field. In this case, this means paying full attention to both the communitarian and results logics. A third finding is that a performance of accountability cannot succeed if the audience rejects attempts to impose an unpalatable definition of the situation. If these three conditions are not met, the performance is bound to fail.

An important theoretical coontribution of the study is the application of Jeffery Alexander’s work on political performance to public performances of accountability.

The phenomenon explored in the paper (what the authors term “grassroots accountability”) has broad applicability to any situation in organizational or civic life where the power apex of an organization is required to engage with a group of informed and committed stakeholders – the “community”. For those who find themselves in the position of the fans in this study, the observations set out in the empirical narrative can serve as a useful practical guide. Attempts to answer a practical complaint with a symbolic answer (or vice versa) should be challenged as evasive.

This paper studies an engagement of elite actors with ordinary (or grassroots) actors. The study shows important rules of engagement, including the importance of respecting the power of practical questions and the need to engage with these questions appropriately.

This paper offers a new vista for interdisciplinary accounting by synthesizing the accountability literature with the political performance literature. Specifically, the paper employs Jeffery Alexander’s work on practical and symbolic performance to study the microprocesses underpinning successful and unsuccessful performances of accountability.

The increasing number of online courses in higher education has provided students with convenience and flexibility. However, some adverse effects also come with online learning, including negatively affecting student beliefs in themselves and their perceptions of the instructor. Both are important factors for academic success. Grounded in media richness theory, this study aims to examine the impact of medium choices by investigating instructor messages on student beliefs and perceptions in an online course.

This study employs a survey methodology using validated items to assess university student perceptions following faculty interactions (video versus customized email).

The authors find that videos and personalized emails, using mass distribution Excel features, help increase student beliefs, including social belongingness and self-efficacy, and improve students' perceptions of the instructor and learning environment.

This study contributes to the literature by establishing that the richness of media of faculty messages can impact student beliefs, which in turn, may help with student success and retention. The activities used in this study are low-effort for the instructor and may have lasting effects on the students. In addition, this study fills a gap in the literature by examining multiple forms of the richness of media and their impact on multiple aspects of students' beliefs and perceptions of the instructor.

Tourists’ resource integration both offers opportunities and presents challenges to tourism service providers. Focussing on the tour guide perspective, the purpose of this paper is to explore how tour guides experience knowledge/information-based asymmetry in encounters with tourists and identifies the roles and coping strategies used by guides to facilitate service co-production.

Critical incident technique is used in qualitative interviews with 47 tour guides in Scotland, broadly representative of the Scottish tour guiding context. 107 critical incidents were analysed, with an average of 2.32 incidents per interview. Narrative analysis of the incidents was performed inductively in four iterative steps using QSR NVivo.

Three resource asymmetry incident categories are identified: probing – Guide-Oracle is questioned by inquiring tourists and copes through diverting, evasion, and follow-up strategies; learning – Guide-Magpie learns from expert tourists through acknowledging and co-delivery; and negotiation – Guide-Diplomat with greater knowledge helps misguided tourists save face through appeasing, following the official line and tactfully correcting.

The paper contributes to service co-production research in tourism by theorising about contexts where knowledge/information asymmetry exists between tour guides and tourists, particularly where fluid power relations between guides and knowledgeable tourists occur or where misguided tourists co-produce the service by prioritising own meanings. Findings highlight the importance of soft skills and other non-content capabilities of guides, and suggestions are offered for effective training and resource sharing/ learning initiatives for tour guiding services.

游客资源整合为旅游服务提供商提供了机遇, 同时也带来了挑战。本文以导游视角为重点, 探讨了导游在与游客接触中如何体验知识/信息不对称, 并识别了导游用于促进服务共同生产的角色和应对策略。

本研究采用关键事件技术（CIT）进行质性访谈, 对象为苏格兰的47名导游, 广泛代表苏格兰导游环境。分析了107个关键事件, 每次访谈平均2.32个事件。对事件的叙述分析在QSR NVivo中通过四个迭代步骤进行归纳性分析。

确定了三个资源不对称的事件类别：1）探询 - 导游-神谕被询问, 通过转移、回避和后续策略来应对询问的游客; 2）学习 - 导游-喜鹊通过承认和共同交付从专业游客中学到经验; 3）协商 - 导游-外交官以更多知识帮助误导的游客保全体面, 通过安抚、追随官方路线和巧妙纠正来应对。

本文通过理论化导游和游客之间存在知识/信息不对称的情境, 特别是在导游和知识丰富的游客之间存在流动权力关系的情况下, 或者误导的游客通过优先考虑自己的意义来共同生产服务的情境, 为旅游服务的共同生产研究做出了贡献。研究结果强调了导游的软技能和其他非内容能力的重要性, 并提出了关于为导游服务提供有效培训和资源共享/学习倡议的建议。

La integración de recursos de los turistas ofrece oportunidades y presenta desafíos para los proveedores de servicios turísticos. Centrándose en la perspectiva de los guías turísticos, este artículo explora cómo los guías turísticos experimentan una asimetría basada en conocimiento/información en encuentros con turistas, e identifica los roles y estrategias de afrontamiento utilizados por los guías para facilitar la coproducción de servicios.

La técnica de incidentes críticos (CIT) se utiliza en entrevistas cualitativas con 47 guías turísticos en Escocia, ampliamente representativos del contexto de los guías turísticos escoceses. Se analizaron 107 incidentes críticos, con una media de 2,32 incidentes por entrevista. El análisis narrativo de los incidentes se realizó de forma inductiva en cuatro pasos iterativos utilizando QSR NVivo.

Se identifican tres categorías de incidentes de asimetría de recursos: 1) Sondeo: los turistas interrogan a Guide-Oracle y lo afronta mediante estrategias de desvío, evasión y seguimiento; 2) Aprendizaje: Guide-Magpie aprende de turistas expertos a través del reconocimiento y la entrega conjunta; y 3) Negociación: el guía-diplomático con mayor conocimiento ayuda a los turistas descarriados a salvar las apariencias apaciguándolos, siguiendo la línea oficial y corrigiendo con tacto.

El artículo contribuye a la investigación de la coproducción de servicios en el turismo al teorizar sobre contextos donde existe asimetría de conocimiento/información entre guías turísticos y turistas, particularmente donde ocurren relaciones de poder fluidas entre guías y turistas conocedores, o donde turistas equivocados coproducen el servicio priorizando propios significados. Los hallazgos resaltan la importancia de las habilidades interpersonales y otras capacidades de los guías no relacionadas con el contenido, y se ofrecen sugerencias para iniciativas efectivas de capacitación e intercambio de recursos/aprendizaje para los servicios de guías turísticos.

The purpose of this study is to investigate the determinants of behavioral intention to use smartphone diet applications within the emerging market. Specifically, it focuses on the Privacy Calculus Model constructs, encompassing perceived risk and perceived benefit, as well as the pivotal elements of trust and self-efficacy. It also explores the moderating influence of experience on the influencing factors and intention to use a diet application.

In a survey with 572 respondents, data analysis was conducted using partial least squares (PLS) structural equation modeling.

The findings reveal that perceived risk exerts a significant negative influence on behavioral intention. Conversely, perceived benefit, trust and self-efficacy exhibit a positive impact on behavioral intention. Moreover, the study delves into the moderating role of users' experience, which is found to significantly influence these relationships, suggesting that user experience plays a pivotal role in shaping the adoption dynamics of diet applications.

The limitations of this study may include the sample size and the specific focus on the emerging market of Saudi Arabia. The implications of the findings are relevant for scholars, developers, marketers, and policymakers seeking to promote the use of smartphone diet applications.

This study adds value by exploring the determinants of behavioral intention in the context of smartphone diet applications, and it is a first attempt to test the moderating role of users' experiences, providing valuable insights for various stakeholders in the field.

I suggest that the search for Adam Smith’s theodicy is likely to be in vain. The paper begins with a brief history of approaches to evil, emphasizing the context in which they arose, and the questions authors were addressing. Approaches most relevant to Adam Smith include those of Augustine and Calvin, and the early modern theodicies of Leibniz, Samuel Clarke and William King, as well as the attacks on them by Bayle and Voltaire. Scottish Enlightenment writers were not terribly interested in theodicy, though Hutcheson and Kames did devote space to their versions of problems of evil. David Hume’s Dialogues on Natural Religion are often taken to be classic statement of the problem of theodicy and argument against religious belief, but his concern was to demolish rationalistic theodicies rather than religious belief or practice. The paper then turns to Smith’s writings, considering similarities and differences to these approaches to evil. Smith emphasizes the wisdom and beneficence of God, and that evils we observe are part of a larger providential plan. He makes no attempt to justify the God in the face of evil, and in this respect Smith shares more with Augustine and Calvin than he does with the early modern theodicists. Smith’s approach to evil is simple and ameliorative. Smith’s approach contrasts with early nineteenth century English political economists, from Malthus onwards, for whom theodicy was important. Whatever view we take of the theodicists project of justifying an all-powerful and good God in the face of evil may, we still struggle to make sense of economic suffering and evil.

The attempt to establish a common European framework for core platforms' duties and responsibilities toward other actors in the digital environment is at the core of the recent scholarly debate surrounding the Digital Markets Act (DMA) proposal. In particular, the everlasting juxtaposition between the “data power” – as emerging from recent cases (Section 2) – that dominant tech companies enjoy and the concept of consumer sovereignty (Section 3) lies at the core of the proposal's attempt to identify digital core platforms as market gatekeepers. Accordingly, this chapter critically investigates the divide between power imbalance and consumer sovereignty in light of the architecture designed by the DMA, with a specific focus on its effectiveness in identifying gatekeepers' power drivers (Section 4). After highlighting the main critical aspects of the pertinent rules, opportunities for fruitful developments are then identified through the reframing of some of the notions considered in the proposal, and namely the role of “lock-in” effects and “data accumulation” (Section 5). Lastly, this chapter suggests that the DMA advancements – while desirable – are bound to be fragmentary in the absence of a wider appraisal of the nature of data power imbalance dynamics in the modern digital markets (Section 6).

All hypothesized relationships were significant. Specifically, H1 was supported as disconfirmation and surprising consumption were significantly correlated. Moreover, arousal (H2) and outrage (H4a) were functions of surprising consumption and negative affect (H3) and outrage (H4b) were functions of arousal. H4c was also supported as negative affect had a significant direct effect on consumer outrage. In addition, disconfirmation had negative direct effects on both negative affect (H5) and dissatisfaction (H6a) and dissatisfaction was a function of negative affect. Finally, both outrage (H7a) and dissatisfaction (H7b) had significant negative effects on behavioral intentions.

Respondents were recruited to participate in the data collection in a “college town” in the Southeastern United States. Respondents were provided a paper and pencil data collection instrument that include complete survey instructions and the balance of the research design. To adequately test all hypotheses, the researchers developed a unique scenario that described an extreme service failure that takes place during a hotel check-in. Each respondent was asked to read the scenario and then reflect upon it as they responded to items that assessed their feelings toward the hotel check-in experience.

The results provide additional evidence in support of the existence of the satisfaction-dissatisfaction continuum, as well as specifically identifying the affective nature of levels of satisfaction that fall surprisingly well-below the zone of tolerance. The authors feel that the present study is a necessary step to provide a more comprehensive view of the satisfaction-dissatisfaction continuum. Likewise, the authors posit initial evidence of the antecedents and consequences of consumer outrage. This research supports the prior assumptions of Westbrook (1987) about the vast detrimental effects of negative affective responses to service or product failures.

Future research needs to discover just how extremely deficient service has to be to elicit outrage. Is outrage a personal phenomenon with every consumer experiencing it to different degrees? As such, is outrage triggered at different points on the satisfaction-dissatisfaction continuum? The zone of tolerance seems to suggest this, but it would be interesting to discover if at some collective level of dissatisfaction consumers generally begin to show signs of outrage. Likewise, it would be interesting to understand how the level and pattern of outrage results in customers exiting the relationship but also results in loyal customers becoming enemies (e.g. Gregiore et al., 2009; Gregiore and Fisher, 2008).

The motivation for the current study is both pragmatic and theoretical. As alluded to above, it is evident that the level of service customers’ emotional responses to their service experiences are increasing in frequency and intensity. These negative emotions affect the efficacy of service workers and impede the financial performance of service providers. The popular mantra of “anti-woke” consumers, “Go Woke, Go Broke,” is indicative of the importance of negative emotion. Sometimes referred to as “brand activism” (Moorman, 2020; Sarkar and Kotlet, 2019), recent public stances on social and political issues have led to a boycott of Gillette razors, the burning of Nike shoes, and the canceling of Costco Memberships in what has been called “virtue signaling” (Vredenburg et al., 2020). While none of these actions are desirable, the importance of investigating the impact of strong negative emotions (i.e. outrage) is further demonstrated in reports that 65% of consumers expect companies to authentically support such issues (Barton et al., 2018; Edelman, 2018; Larcker and Tayan, 2018; Moorman, 2020).

This case was based on both primary and secondary data. In-depth semidirected interviews were conducted in 2021–2022 after receiving the institutional research board approval. The interviews took an approximate time ranging from 90 to 120 min. They were recorded and transcribed. A thematic analysis was undertaken to identify the most relevant themes for the case. The secondary sources used included various websites, scholarly and trade journals, as well as specific databases, such as Statista.

The case exposes students in multiple disciplines to the challenges created by the COVID-19 crisis at Yale School of Medicine (YSM). It describes its remarkable effects on organizational and community members as they struggled to reimagine more inclusive and supportive spaces. As one of the most severe crises humanity has ever witnessed, COVID-19 exacerbated the existing struggles of the underrepresented communities, creating a double pandemic. It has also amplified inequities among marginalized groups including black, indigenous and people of color; women; immigrants; lesbian, gay, bisexual, transgender, queer/questioning; people with different abilities; working parents; single parents; religious minorities; and people with low income. When COVID-19 hit in 2020, Yale University School of Medicine (YSM), like other pioneering schools in the field of health care, doubled their efforts to face both the public health crisis and the substantial social turmoil (racial tensions after the death of George Floyd, food insecurity, vaccine resistance, social inequalities, etc.). Professor Marietta Vazquez, MD, who was the first Latina to be named Associate Dean for Medical Students Diversity at YSM, launched with Dr Latimore (Chief Diversity Officer) and her other colleagues many strategic initiatives aiming at improving the diversity, equity and inclusion of organizational and community members.

The case is an invitation to graduate students and students in executive education programs to reflect on the grand challenges leaders faced at YSM as well as in other institutions across the nation and the globe. It is also a call to reimagine ways leaders can accelerate the pace of change in their organizational ecosystems.

This case was written for use in graduate-level courses, including executive education dealing with Diversity, Equity, Inclusion and Belonging, Leadership and Change, Health-Care Equity/Policy, Health Sciences, Human Resource Management, Organizational Behavior, Crisis Management, Sustainability, Business and Society, Social Issues in Management, Strategy, etc. Faculty members can easily adapt the case to fit the content of the course they teach, the students’ context as well as the specific learning outcomes to be achieved.

This study aims to investigate determinants such as performance expectancy (PE), health beliefs (HB), technological compatibility, trust and social influence (SI) of customers' efforts to cope with problems associated with using wearable health technology, thereby determining their use intention of such products. The moderating effect of the demographic variables is also investigated.

An online survey was used to collect panel data from 285 respondents in China. Structural equation modeling was used to test the hypotheses, and interaction moderation was applied to test the moderating effect of the demographic variables.

The results show that HB, technological compatibility, trust and SI significantly impact coping efforts associated with usage, which significantly influences intention to use. Only income significantly moderated the effect of coping efforts on the intention to use.

This is the first study combining coping theory and UTAUT to develop a model of drivers that encourages customers to overcome the constraints of using wearable technologies.